Common Administrative Provisions. | |
Common Definitions. | |
Agent. | |
Article. | |
Association. | |
Business. | |
City; City and County. | |
Controller. | |
Day. | |
Employee. | |
Individual. | |
Month. | |
Nexus; "Engaging in Business within the City." | |
Operator. | |
Person. | |
Representative. | |
Return. | |
Successor. | |
Tax Collector. | |
Tax Year. | |
Taxpayer | |
Third-Party Taxes. | |
Duties of the Tax Collector. | |
Records; Investigation; Subpoenas. | |
Request for Financial and Other Information. | |
Penalties for Failure to Respond to Request for Financial Information. | |
Certificate of Authority for Third-Party Taxes. | |
Collection of Third-Party Taxes. | |
City, Public Entity, and Constitutional Exemptions. | |
Credits and Exemptions. | |
Returns and Payments. | |
Extension of Time for Filing a Return and Paying Tax. | |
Filing and Paying by Mail. | |
Partial Payments. | |
Collection of Tax; Security. | |
Collection of Tax from Third-Party. | |
Collection of Tax; Legal Actions. | |
Deficiency Determinations; Recomputation; Interest. | |
Deficiency Determinations; Revocation Determinations; Notice and Service. | |
Determination if No Return Made; Estimate of Liability, Penalties, and Interest. | |
Jeopardy Determinations; Duty of Tax Collector. | |
Jeopardy Determinations; When Due and Payable; Stay of Collection; Petition for Redetermination; Time of Hearing. | |
Jeopardy Determinations; Service of Notice. | |
Jeopardy Determinations; Effect of Nonpayment. | |
Jeopardy Determinations; Petition for Redetermination. | |
Redeterminations; Petition; Time for Filing; Incomplete Petitions. | |
Redeterminations; Hearing and Notice. | |
Redeterminations; Alteration of Determination. | |
Redeterminations; Finality of Order. | |
Exhaustion of Administrative Remedies. | |
Effect of Tax Collector's Notice of Deficiency. | |
Refunds. | |
Refunds; Interest. | |
Exhaustion of Administrative Remedies; Presentation of Claim for Refund as Prerequisite to Suit; Payment of Disputed Amount and Petition for Refund; Limitations. | |
Rules and Regulations. | |
Penalties and Interest for Failure to Pay. | |
Penalties for Underreporting of Tax. | |
Negligence Penalties for Failure to Register, Misstatements In Registration, Failure to Timely Update Registration, Failure to Allow Inspection of Records Upon Request, and Failure to File a Return; Sanction for Failure to Produce Requested Records. | |
Penalties for Misstatements In Registration, Failure to Timely Update Registration, Failure to Allow Inspection of Records Upon Request, and Failure to File a Return; Sanction for Failure to Produce Requested Records. | |
Waiver of Penalties. | |
Waiver of Penalties. | |
Costs. | |
Summary Judgment; Notice; Certificate. | |
Summary Judgment; Filing of Certificate; Entry of Judgment. | |
Summary Judgment; Recording of Judgment; Lien. | |
Summary Judgment; Additional Penalty. | |
Summary Judgment; Extension of Lien. | |
Summary Judgment; Execution Upon the Judgment. | |
Summary Judgment; Satisfaction of Judgment; Removal of Lien. | |
Civil Actions. | |
Remedies Cumulative. | |
Administrative Penalties and Citations. | |
Violations. | |
Administrative Citation; Issuance. | |
Administrative Citation; Service. | |
Administrative Citation; Contents. | |
Administrative Appeal. | |
Regulations. | |
Judicial Review. | |
Other Remedies Not Affected. | |
Relation to Other License Ordinances. | |
Transferee and Successor Liability. | |
Confidentiality. | |
Severability. | |
Amendment of Ordinance. | |
Editor's Notes:
The sections of this Article are numbered out of sequence with the rest of this Code. Section 6 of this Code is codified in Article 1 above. The preceding Article 5 comprises sections numbered through 375. The following Article 7 comprises sections beginning with 501.
For clarity and consistency, the editor has adjusted and/or corrected the designation of subdivisions of various sections within this Article.
The sections of this Article are numbered out of sequence with the rest of this Code. Section 6 of this Code is codified in Article 1 above. The preceding Article 5 comprises sections numbered through 375. The following Article 7 comprises sections beginning with 501.
For clarity and consistency, the editor has adjusted and/or corrected the designation of subdivisions of various sections within this Article.
(a) These common administrative provisions shall apply to Articles 6, 7, 8, 9, 10, 10B, 11, 12, 12-A-1, 21, 28, 29, 29A, 30, 32, and 33 of this Code and to Chapter 105 of the Administrative Code, unless the specific language of either Code otherwise requires. Any provision of this Article 6 that references or applies to Article 10 shall be deemed to also reference or apply to Article 10B. Any provision of this Article 6 that references or applies to a tax shall be deemed to also reference or apply to a fee administered pursuant to this Article, and shall be deemed to also reference or apply to an assessment levied pursuant to the Property and Business Improvement District Law of 1994 (California Streets and Highways Code sections 36600 et seq.) or Article 15 of this Code. A fee administered pursuant to Article 6 or an assessment levied pursuant to the Property and Business Improvement District Law of 1994 or Article 15 of this Code shall for purposes of this Article be deemed to be imposed pursuant to the provisions of the Business and Tax Regulations Code.
(b) Unless expressly provided otherwise, all statutory references in this Article 6 and the Articles set forth in subsection (a) shall refer to such statutes as amended from time to time and shall include successor provisions.
(c) For purposes of this Article 6, a domestic partnership established pursuant to Chapter 62 of the Administrative Code shall be treated the same as a married couple.
(d) The common administrative provisions in this Article 6 that were in effect as of December 31, 2020, shall apply to the payroll expense tax in former Article 12-A.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 71-02, File No. 020193, App. 5/10/2002; Ord. 26-04, File No. 031990, App. 2/19/2004; Proposition O, 11/4/2008; Ord. 173-09, File No. 090724, App. 7/21/2009; Ord. 291-10, File No. 101099, App. 11/18/2010; Proposition E, App. 11/6/2012, Oper. 1/1/2014; Ord. 271-13, File No. 131031, App. 11/27/2013, Eff. 12/27/2013, Oper. 1/1/2014; Ord. 12-18, File No. 171155, App. 2/1/2018, Eff. 3/4/2018; Ord. 235-18, File No. 180753, App. 10/12/2018, Eff. 11/12/2018, Oper. 1/1/2019; Ord. 69-19, File No. 181110, App. 4/19/2019, Eff. 5/20/2019, Retro. 1/1/2019; Ord. 277-19, App. 11/27/2019, Eff. 12/28/2019, Oper. 1/1/2020; Ord. 207-20, File No. 200759, App. 10/9/2020, Eff. 11/9/2020; Ord. 88-21, File No. 210161, App. 7/2/2021, Eff. 8/2/2021; Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021; Ord. 224-23, File No. 230898, App. 11/3/2023, Eff. 12/4/2023)
Except where the context otherwise requires, the terms used in this Article 6 shall have the meaning given to them herein. Definitions used in other City codes shall not govern the interpretation of this Article.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)
The term "agent" means an agent as that term is defined in Title 9, Chapter 1, Article 1 of the Civil Code of the State of California (Sections 2295 et seq.), and includes, without limitation, an actual agent, ostensible agent, general agent, or special agent.
(Added by Ord. 26-04, File No. 031990, App. 2/19/2004)
(Former Sec. 6.2-2 added by Ord. 18-98, App. 1/16/98; renumbered Sec. 6.2-15 by Ord. 26-04, File No. 031990, App. 2/19/2004)
Loading...